THE INFLUENCE OF AUDIT OPINION, KAP REPUTATION, PROFITABILITY ON MANUFACTURING COMPANY TAX MANAGEMENT AFTER CHANGES TO THE UU HPP
Abstract
Taxes constitute one of the primary sources of revenue for the Republic of Indonesia. Given the significant role of taxes in national income, this study aims to analyze the impact of audit opinions, the reputation of Public Accounting Firms (KAP), and profitability on the tax management practices of manufacturing companies following the amendments to the HPP Law. Employing quantitative research methods, this study utilizes simple linear regression analysis. The secondary data used in this research are derived from the financial statements of manufacturing companies within the chemical and raw materials industry sector, covering the period from 2021 to 2023. The research sample comprises 67 companies, selected through purposive random sampling based on specific criteria. The findings reveal that the reputation of KAP and profitability significantly influence the tax management of manufacturing companies, whereas audit opinions do not exhibit a notable impact. This study underscores the importance of KAP reputation and profitability in shaping effective tax management strategies in the manufacturing sector.
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Copyright (c) 2025 Arif Rahman Budi Santoso, Tantina Haryati

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